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2022 (10) TMI 286 - AT - Service TaxCENVAT Credit - input services - Hotel Accommodation Service received by the appellant for rendering the output service of Erection, Commissioning and Installation - HELD THAT:- The appellant have submitted various documents in support of their claim. It is further observed that one to one co-relation is not possible so as to ascertain the correct amount of inadmissible credit. Further, the learned Commissioner (Appeals) while rejecting the appeal have observed that there is no direct or apparent relationship between accommodation service and manufacturing of bus duct. It is further observed that appellant have failed to submit documents/records to the satisfaction of the Audit officers. For rendering the taxable output service of ‘Erection, Commissioning and Installation’ appellant has to send their employees to the site for rendering the service. For rendering such service at the site, the staff of the appellant need to be necessary accommodated at hotels situated nearby. Thus, without such accommodation or any alternate accommodation provided to the staff, the taxable output service cannot be rendered - the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of CCR. Appeal allowed - decided in favor of appellant.
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